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Chapter 4 Alternative finance arrangementsC1F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introduction
  2. Arrangements that are alternative finance arrangements
  3. Meaning of “alternative finance return”
  4. Special rules for investment bond arrangements
  5. Other rules

Annotations

Textual amendments

F1

Pt. 4 Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 28 (with Sch. 9 paras. 1-9, 22)

Modifications

C1

Pt. 4 Ch. 4 applied (with modifications) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 para. 40 (with Sch. 9 paras. 1-9, 22)

Notes on Part IV

Modifications

C1

Pt. IV: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)